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    <title>2022 (11) TMI 1183 - MADHYA PRADESH HIGH COURT</title>
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    <description>HC ruled in favor of petitioners challenging GST levy on developed land sale. Based on a government circular, the court directed Bhopal Development Authority to reconsider the 12% GST imposed on land sale, finding that developed land sale under Schedule III of CGST Act, 2017 is not subject to GST. The authority must review and complete reassessment within 60 days.</description>
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      <link>https://www.taxtmi.com/caselaws?id=430759</link>
      <description>HC ruled in favor of petitioners challenging GST levy on developed land sale. Based on a government circular, the court directed Bhopal Development Authority to reconsider the 12% GST imposed on land sale, finding that developed land sale under Schedule III of CGST Act, 2017 is not subject to GST. The authority must review and complete reassessment within 60 days.</description>
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